New Technological Capabilities Of Public Accountants In Mexico, Las Nuevas Capacidades Tecnologicas De Los Contadores Publicos En Mexico

The Mexican Tax Administration Service (SAT) is steadily trying to stay ahead of the automation of its operations and fulfillment of tax obligations by their taxpayers. The fiscal reform of 2004 introduced a chapter called "electronic media" (Chapter 2), where they describe and recognize the Advanced Electronic Signature (FIEL in Spanish). The FIEL is now a tool for taxpayers and legal representatives that works as a handwritten signature, thus giving it the same validity. Because of these technological changes and new provisions in the tax law that seek to take advantage of Information Technology and Communication (ICT) to modernize the tax administration in Mexico, the Bookkeepers in Mexico (CPA) need to acquire new technological capabilities to manage their daily work tasks. This article deals with bookkeeper needs under this new law. We approach the analysis through exploratory research and documentation of Electronic Accounting in Mexico and the use of Information Technology for the national tax system, identifying the technological capabilities that CPAs must acquire to meet tax obligations.